THE EFFECT WORK EXPERIENCE AND AUDITOR'S MOTIVATION ON AUDITOR QUALITY WITH AUDITOR ETHICS AS AN INTERVENING VARIABLE IN THE INSPECTORATE OF SOUTH SULAWESI PROVINCE
In the current era of globalization, the demands for supervision are increasing. Therefore the auditor's quality must be considered, one of which is by looking at the work experience and motivation of the auditor. This research aims to test and analyze the effect of work experience and auditor motivation on auditor ethics and the effect of work experience, auditor motivation, and auditor ethics on auditor quality. Examine and analyze the Effect of Work Experience and Auditor Motivation on Auditor Quality with auditor ethics as the intervening variable. This study uses a quantitative approach because it can accurately determine the effect of work experience and auditor motivation on audit quality. This research was done at the South Sulawesi Provincial Inspectorate Office. This research was done for approximately 2 months. The population was all auditors at the Regional Inspectorate Office of South Sulawesi Province. The sampling technique used in this research is simple random sampling. The data analysis method used in this study is Structural Equation Modeling (SEM) with approach Partial Least Square (PLS) with the help of the program SmartPLS 3.0. The results of this study indicate that work experience has a positive and significant effect on auditor ethics. Motivation has a positive and significant effect on auditor ethics. Work experience has a positive and significant effect on auditor quality. Motivation has a positive and insignificant effect on auditor quality. Auditor ethics has a positive and significant effect on auditor quality. Work experience has a positive and insignificant effect on auditor quality through auditor ethics. Motivation has a positive and insignificant effect on auditor quality through auditor ethics.
Work Experience, Auditor Motivation, Auditor Quality, Auditor Ethics